Dennis is a general manager at a clothing store. In 2022, he incurred overnight travel expenses that included meals and entertainment. In order for Dennis to claim his travel expenses as business related, he must meet certain criteria. Which of the following is incorrectly listed as a characteristic of business-related travel expenses?

a) Business-related travel must be ordinary and necessary.

b) Business-related travel must be expenses incurred for travel away from home for business, professional, or job-related reasons.

c) Business-related travel must not be extravagant or lavish.

d) Business-related travel must be for the convenience of the employee.